The tariff classification of two women’s knit garments from the Philippines

NY J82824 April 7, 2003 CLA-2-61:RR:NC:TA: 359 J82824 CATEGORY: Classification TARIFF NO.: 6110.20.2075; 6104.62.2011 Ms. Elizabeth Hodur Warnaco 149 Madison Ave. New York, NY 10016 RE: The tariff classification of two women’s knit garments from the Philippines Dear Ms. Hodur: In your letter dated March 25, 2003, you requested a tariff classification ruling. You submitted to samples of garments that are constructed from 97% cotton, 3% elastane, knit fabric. Style number ZD1CA6755 is a woman’s pullover. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The pullover features a round neckline, long sleeves with rib knit cuffs, and a rib knit bottom with a “CK Jeans” label on the left side. Woven overlaid strips with buckles are sewn in the front shoulder areas. Woven overlaid strips are sewn in the rear shoulder areas. Style ZD1CA7098 is a pair of women’s pants that feature an elastic waist, a rear right flap pocket with a buckle closure, and long hemmed leg openings. Overlaid strips with buckles are on the right and left legs. Your samples are being returned as requested. The applicable subheading for the pullover will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for pullovers, knitted: of cotton: other…other. The duty rate will be 16.9% ad valorem. The subheading for the pants will be 6104.62.2011, which provides for women’s trousers,knitted: of cotton: other: trousers and breeches: women’s: other. The duty rate will be 15.1% ad valorem. The pullover falls within textile category designation 339. The pants fall in category 348. Based upon international textile trade agreements products of the Philippines are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Mike Crowley at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division